Visual Nudges: How Deterrence and Equity Shape Tax Compliance Attitudes and Behaviour in Rwanda

Nudging for Prompt Tax Penalty Payment: Evidence from a Field Experiment in Indonesia

“…Most developing country studies are from Latin America and the Caribbean (e.g., Del Carpio, 2013;Castro and Scartascini, 2015;Lopez-Luzuriaga and Scartascini, 2019;Holz et al, 2020;Ortega and Scartascini, 2020;Mogollon et al, 2021). For Africa, we know only of Mascagni and Nell (2022) and Santoro and Mascagni (2023), both conducted in Rwanda, and Shimeles et al (2017) for Ethiopia. In Europe, Jamison et al (2021) nudge taxpayers in Latvia.…”